Menu
Home
Log in / Register
 
Home arrow Law arrow The principles of the law of restitution
Source

RESTITUTION FROM PUBLIC AUTHORITIES

GENERAL ISSUES

(A) PRAGMATISM AND POLICY

Restitutionary claims against[1] public authorities raise distinct issues of policy and principle in the law of restitution. The viability of such claims is a matter of great public importance, since some of these claims can involve very large sums of money, especially those which involve overpaid taxes. For example, in one case[2] the claim was to recover ?205 million of overpaid tax plus interest payments of ?1.25 billion, and in another the amount due to claimants amounted to over ?5 billion.[3] [4] It is, consequently, a matter of importance to the public, either as the beneficiaries of public authority services or the victims of overpayments to public authorities, to determine when and why such overpayments can be recovered.

There are two contradictory questions of public policy which need to be taken into account when determining the ambit of restitutionary claims against public authorities.

  • [1] Restitutionary claims brought by public authorities are considered at p 387, above.
  • [2] Littlewoods Retail Ltd v HMRC [2015] EWCA 515.
  • [3] Test claimants in the FII Group Litigation v HMRC [2012] UKSC 19, [2012] AC 337.
  • [4] (1921) 37 TLR 884 (CA), (1922) 127 LT 822 (HL).
 
Source
Found a mistake? Please highlight the word and press Shift + Enter  
< Prev   CONTENTS   Next >
 
Subjects
Accounting
Business & Finance
Communication
Computer Science
Economics
Education
Engineering
Environment
Geography
Health
History
Language & Literature
Law
Management
Marketing
Mathematics
Political science
Philosophy
Psychology
Religion
Sociology
Travel